studying  the  source  of  law  requires  prudence, 
because  the  term  source  of  law  contains  various 
understandings.  Without  careful  and  careful 
precision  about  what  is  meant  by  the  source  of  the 
law can lead to errors, even misleading.  
After  the  theory  of  hermeneutics  and 
stufenbautheory successfully used as a knife analysis 
to find the meaning and legal position of the text of 
Sheikh Muhammad Arsyad Al Banjari Thinking, the 
theory of legal sources will easily determine whether 
the Text of Thought Sheikh Muhammad Arsyad Al 
Banjari can be qualified as a source  of  legal  law  or 
formal legal source . 
Exploring the meaning of the text of the thought 
of  Sheikh  Muhammad  Arsyad  Al  Banjari,  the 
authors  affirm  that  the  thing  to  be  interpreted  is  a 
unity between the "script" and "thought" it. Because 
the  thought  of  Sheikh  Muhammad  Arsyad  Al 
Banjari  reflects  the  political  action  that  created  the 
law (Rechtscheppen), while the text serves as a legal 
proof (Rechtsvastellen) for the use of the thought of 
Sheikh  Muhammad  Arsyad  Al  Banjari.  So  the 
understanding  of  the  Text  of  Thought  Sheikh 
Muhammad Arsyad Al Banjari in the corridor of an 
inseparable unity between the two elements. After 
the author looks at the structure of sentences and the 
use  of  language  (legal  language)  from  the  Text  of 
Thought  Sheikh  Muhammad  Arsyad  Al  Banjari 
about  productive  Zakat,  custom  parpantangan,  and 
the use of that tabala. This is in line with his theory 
that  the  object  of  hermeneutical  philosophical 
reflection  is  language  (in  the  form  of  spoken 
language, writing, nature, body, art, and other types 
of languages). 
The  thought  of  Shaykh  Sheikh  Muhammad 
Arsyad Al Banjari About Zakat in the Book of Sabîl 
Al-Muhtadîn The distribution of  Zakat for the poor 
and  indigent  is  used  for  productive,  customary 
purposes  which  illustrates  the  fulfillment  of  the 
principles of justice and the use of the tabala for the 
corpses  to  be  buried  in  the  watery  areas,  carefully 
examined  on  the  basis  of  an  apodictic    proposition 
which is the necessity of truth from the explanation 
given  by  predicate  to  the  subject  on  the  basis  of 
reason  associated  with  the  theory  of  speech  acts  in 
the  classical  version  ,  Zakat  clearly  productive  , 
illustrated  by  a  command  of  God  or  a  book  of 
command  of  believers  or  people  to  obey  His 
command,  then  there  are  three  important  thoughts 
about  productive  zakat,  described  in  Sabîl  al-
Muhtadîn which is not described in ash- Shirâth al-
Mustaqîm. First, the recipient of zakat does not only 
use  the  part  of zakat for  the  purposes  of  temporary 
or  cosumtif,  the  two  divisions  of  zakat  may  be 
developed on the productive so that the recipient of 
zakat who can not utilize the zakat part can continue 
to  use  it.  Third,  by  being  allowed  to  be  used  for 
productive things and developed then that was only 
the recipient of zakat can also be a giver of zakat. If 
so,  then  by  the  law  of  fiction,  highlighting  the 
instruction  of  what  consequences,  move  the 
modified  state  into  a  relative  clause  .  One  can 
observe  this  will  be  a  divine  echo.  The  thought  of 
Sheikh Muhammad  Arsyad  Al  Banjari glorifies  the 
power  of  the  word  Zakat  as  the  command  of  God 
becomes lighter. He no longer has to instruct people 
on how to share and use the results of zakat; that 
paying  Zakat  demonstrates  the  Law's  obedience, 
articulating  its  power  of  what  it  will  bring about  in 
the world within the framework of Zakah benefits. 
Sheikh  Muhammad  Arsyad  Al  Banjari  in  his 
thoughts  about  parpantangan,  parpantangan  or 
introspection  is  customary  law  in  Borneo  or  South 
Kalimantan  now    with  respect  to  the  property  of 
husband  and  wife.  The  word  parpantangan  comes 
from  the  word  abstinence  or  pintang  in  Banjar. 
Bapintangan  or  bapapintangan  have  opposite 
meanings, meaning is dealing equally in comparison 
between two circumstances , where he observes the 
difference  of  family  life  of  Arab  society  and  then 
compare it with family life of Banjar society at that 
time which is external factor in his thinking. Wives 
in  Arab  society  generally  do  not  work.  They  are 
entirely  the  responsibility  of  her  husband  and  are 
only obliged  to  decorate  and serve  her  husband,  so 
that in general wealth  which is obtained during  life 
as husband and wife is the result of husband's 
business.  Therefore,  if  her  husband  died  then  the 
wife only gets a certain part according to the law of 
fara'id  only.  In  contrast  to  the  Arab  community,  in 
Banjar  Sultanate  society  at  that  time  and  in  effect 
today  in  South  Kalimantan,  especially  in  the  area 
around the residence Sheikh Muhammad Arsyad Al 
Banjari  namely  In  Pagar  Village,  not  only  head  of 
the family who make a living to meet the daily needs 
family, husband and wife share the role in earning a 
living according to their ability. 
 By  using jukung  (a  small  boat  without  a  motor 
with  a  rowing  driver)  ,  they  are  riding  shoulder 
paddle  along  the  Martapura  River  to  bring 
merchandise  to  the  market,  search  for  wood,  fish, 
and  so  on.  Seeing  the  reality  of  both  working 
together,  Sheikh  Muhammad  Arsyad  al-Banjari 
considered it unfair if women in the end did not get a 
share of the hard work. The Qur'an is revealed in the 
Arab lands, where women do not work to help their 
husbands to provide for their household needs, not to 
mention  the  issue  implicitly  and  explicit  ly.